Paragraph 16B F1
In relation to research expenditure to which section 5B applies, paragraph 16 above has effect as if any reference therein to section 5 were a reference to section 5B.
Annotations
Textual amendments
- F1
Finance Act 1987 (c. 16, SIF 114), s. 64(2) and Sch. 13 Part II para. 7.
Notes on Schedule 17
Modifications
- C1
Definitions applied for purposes of Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 64—transfers of interests in oil fields.
Sch. 17 applied (27.7.1999) by 1999 c. 16, s. 97(3)
- C2
See also Finance Act 1981 (c. 35), s. 112 for application of s. 111 of that Act (restriction of expenditure supplement) and Oil Taxation Act 1975 (c. 22), s. 9 (limit on amount of tax payable) in case of a transfer.